Fabio
87 lines
4.8 KiB
Markdown
87 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX."
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description: "This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "153"
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identifier: "HB 255"
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citation: "Delaware HB 255 (153)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Brian Pettyjohn", "Bryan Townsend", "Bryant L. Richardson", "Cyndie Romer", "David P. Sokola", "Edward S. Osienski", "Eric Morrison", "Josue O Ortega", "Kerri Evelyn Harris", "Marie Pinkney", "Nicole Poore", "Ray Seigfried", "Russell Huxtable", "Sarah McBride", "Stell Parker Selby", "Trey Paradee"]
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version_count: 2
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action_count: 13
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vote_count: 2
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first_action: "2025-11-05"
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last_action: "2025-11-19"
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source: "openstates"
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source_identifier: "ocd-bill/ec926129-f88b-4d43-b0d2-9b79555c7cf9"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=142718"
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source_hash: "cef91b9537b5eee2e091e7a667ee7c701e0c2bf97dc76f0b9c9a9d4122577688"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware HB 255 (153) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CORPORATE AND PERSONAL INCOME TAX.
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This Act decouples select provisions of Delaware’s tax code from provisions of Public Law 119-21, also known as the federal “One Big Beautiful Bill Act” (OBBBA). Absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware’s tax law. This Act does not eliminate depreciation of property or expensing, but instead modifies the timing of deductions that were impacted by the OBBBA.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **HA 2 to HB 255** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=142721&legislationTypeId=5&docTypeId=2)
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2. **HA 3 to HB 255** (committee substitute) — [source](http://legis.delaware.gov/json/BillDetail/GeneratePdfDocument?legislationId=142722&legislationTypeId=5&docTypeId=2)
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## Votes
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- 3/5 — **26–13** (pass) · lower
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- 3/5 — **14–6** (pass) · upper
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## Sponsors
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- Brian Pettyjohn — primary (person)
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- Bryan Townsend — primary (person)
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- Bryant L. Richardson — primary (person)
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- Cyndie Romer — primary (person)
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- David P. Sokola — primary (person)
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- Edward S. Osienski — primary (person)
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- Eric Morrison — primary (person)
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- Josue O Ortega — primary (person)
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- Kerri Evelyn Harris — primary (person)
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- Marie Pinkney — primary (person)
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- Nicole Poore — primary (person)
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- Ray Seigfried — primary (person)
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- Russell Huxtable — primary (person)
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- Sarah McBride — primary (person)
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- Stell Parker Selby — primary (person)
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- Trey Paradee — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-11-05** Introduced and Assigned to Administration Committee in House `introduction, referral-committee`
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- **2025-11-07** Reported Out of Committee (Administration) in House with 3 On Its Merits `committee-passage`
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- **2025-11-12** Amendment HA 1 to HB 255 - Introduced and Placed With Bill `amendment-introduction`
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- **2025-11-12** Amendment HA 2 to HB 255 - Introduced and Placed With Bill `amendment-introduction`
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- **2025-11-13** Amendment HA 1 to HB 255 - Stricken in House
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- **2025-11-13** Amendment HA 2 to HB 255 - Passed By House. Votes: 37 YES 2 NOT VOTING 2 ABSENT `amendment-passage`
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- **2025-11-13** Amendment HA 3 to HB 255 - Introduced and Placed With Bill `amendment-introduction`
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- **2025-11-13** Amendment HA 3 to HB 255 - Passed By House. Votes: 36 YES 3 NOT VOTING 2 ABSENT `amendment-passage`
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- **2025-11-13** Passed By House. Votes: 26 YES 13 NO 2 ABSENT `passage`
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- **2025-11-13** Assigned to Executive Committee in Senate `introduction, referral-committee`
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- **2025-11-19** Reported Out of Committee (Executive) in Senate with 4 On Its Merits `committee-passage`
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- **2025-11-19** Passed By Senate. Votes: 14 YES 6 NO 1 ABSENT `passage`
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- **2025-11-19** Signed by Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ec926129-f88b-4d43-b0d2-9b79555c7cf9`. Confidence: reported (aggregated from official Delaware legislature records).
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